Tax Administration & Professional Ethics – Zero to Mini Hero 2025

New to accounting? Learn more about ethics, the tax administration system, ATO publications, substitution requirements & more.

In this session, we cover:

• Ethics & Professional Conduct

  • Why do we care about ethics in our profession?

  • Identifying & addressing threats under APES 110

  • Ethics for accountants – APESB standards

  • Ethics for Tax/BAS agents – TPB Code of Conduct

  • Onboarding a new client

  • New Code of Conduct obligations

• Tax Administration

  • Who needs to lodge a tax return?

  • Due dates & Amendment timeframes

  • Lodgement deferrals

  • Penalties & Interest charges – FTL, GIC & SIC

  • Payment plans

  • Objections & Reviews

  • Reliance on ATO publications and tools

Date recorded: 18 March 2025